Articles of apparel and clothing accessories, not knitted or crocheted › breeches and shorts
Men's or boys' trousers, breeches and shorts, of synthetic fibres
HS 620343China → United States
1Overview
- Destination duty: 0%–27.9% (General) — calculator uses 6203.43.03.00 at 7.1% — No preferential agreement with China — the basic / MFN rate applies.The rate differs between the tariff lines under this HS6. Re-check once the line is fixed.
- Federal VAT / GST: None — The US has no federal VAT. State sales tax is not charged at import.
- This code covers: Men's or boys' trousers, breeches and shorts, of synthetic fibres
- Additional tariffs: at least +12.5% — Section 301 forced-labor duty (China) (Re-verified 2026-09-15: no change.)part of this HS code only
- Regime to watch: US duty-free de minimis suspended for all countriesSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which raises the difficulty of small consignments.federalregister.gov
Key points
- De minimis is suspended indefinitely: non-postal modes since 2026-06-24, international mail since 2026-07-24. The US$800 duty-free entry no longer exists.
- No federal VAT or GST. State sales or use tax is a separate matter handled after import, not at the border.
- US$2,500 separates informal from formal entry. Mail shipments up to US$2,500 in HTSUS chapters 1-97 may use the new postal informal entry process, with duty due by the 7th day of the month following arrival.
- The importer of record may self-file in ACE, but formal entries require a customs bond, and ocean cargo also requires an Importer Security Filing (ISF 10+2) at least 24 hours before loading.
- The Section 122 surcharge ended on 2026-07-24, and a Section 301 forced-labour action covering 60 economies took effect the same day. Additional duties appear as HTSUS Chapter 99 lines, so check what is in force on your entry date.
Key points on the origin side
- Customs registration as consignor is required before exporting; foreign trade operator registration was abolished from 2022-12-30.
- Most goods carry no export duty; only the limited list in the Import and Export Tariff carries an export duty or provisional export rate.
- Exports are zero-rated or exempt for VAT, and a qualifying exporter claims the refund at the rate published for the commodity code.
- Check the regulatory condition code on the commodity code to see whether an export licence, a dual-use licence (State Council Decree 792) or statutory inspection applies. MOFCOM and GACC publish the dual-use licensing catalogue each year.
- Certificates of origin are issued by customs or CCPIT and are what the buyer uses to claim preference at destination.
- Statutory inspection is governed by the Catalogue of Import and Export Commodities Subject to Compulsory Inspection (the 法检 catalogue), shown as customs supervision condition A (import inspection) / B (export inspection) on the commodity code and adjusted by GACC announcement from time to time (latest adjustment: GACC Announcement 2026 No. 97, effective 2026-07-16). Check the supervision conditions of your code before declaring.
As of: 2026 HTS Rev.15 · Guidance as of: 2026-09
2Classification
HS6 names
- enMen's or boys' trousers, breeches and shorts, of synthetic fibres
- zh_hant合成纖維製男用或男童用長褲、膝褲及短褲
- zh_hans合成纤维制男用或男童用长裤、膝裤及短裤
United States tariff lines
| Line | Description |
|---|---|
| 6203.43.01.00 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of downMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear |
| 6203.43.03.00 | Water resistant (659)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Bib and brace overalls |
| 6203.43.05 | OtherMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Bib and brace overalls |
| 6203.43.05.05 | Insulated, for cold weather protection (659)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Bib and brace overalls › Other |
| 6203.43.05.10 | Men's (659)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Bib and brace overalls › Other › Other |
| 6203.43.05.25 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Bib and brace overalls › Other › Other › Boys', sizes 2-7 |
| 6203.43.05.50 | Other (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Bib and brace overalls › Other › Other › Boys', sizes 2-7 |
| 6203.43.05.90 | Other (659)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Bib and brace overalls › Other › Other |
| 6203.43.09 | Containing 36 percent or more by weight of wool or fine animal hairMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other |
| 6203.43.09.10 | Men's (447)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Containing 36 percent or more by weight of wool or fine animal hair › Trousers and breeches |
| 6203.43.09.20 | Boys' (447)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Containing 36 percent or more by weight of wool or fine animal hair › Trousers and breeches |
| 6203.43.09.30 | Shorts (447)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Containing 36 percent or more by weight of wool or fine animal hair |
| 6203.43.11 | Water resistant trousers or breeches (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other |
| 6203.43.11.10 | Ski/snowboard pants (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other › Water resistant trousers or breeches (647) |
| 6203.43.11.90 | Other (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other › Water resistant trousers or breeches (647) |
| 6203.43.13 | OtherMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other |
| 6203.43.13.10 | Men's (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other › Other › Trousers and breeches |
| 6203.43.13.15 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other › Other › Trousers and breeches › Boys' |
| 6203.43.13.20 | Other (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other › Other › Trousers and breeches › Boys' |
| 6203.43.13.30 | Men's (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other › Other › Shorts |
| 6203.43.13.35 | Imported as parts of playsuits (257)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other › Other › Shorts › Boys' |
| 6203.43.13.40 | Other (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Recreational performance outerwear › Other › Other › Other › Other › Shorts › Boys' |
| 6203.43.45.00 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of downMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other |
| 6203.43.55.00 | Water resistant (659)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Bib and brace overalls |
| 6203.43.60 | OtherMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Bib and brace overalls |
| 6203.43.60.05 | Insulated, for cold weather protection (659)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Bib and brace overalls › Other |
| 6203.43.60.10 | Men's (659)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Bib and brace overalls › Other › Other |
| 6203.43.60.25 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Bib and brace overalls › Other › Other › Boys', sizes 2-7 |
| 6203.43.60.50 | Other (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Bib and brace overalls › Other › Other › Boys', sizes 2-7 |
| 6203.43.60.90 | Other (659)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Bib and brace overalls › Other › Other |
| 6203.43.65.00 | Certified hand-loomed and folklore products (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other |
| 6203.43.70 | Containing 36 percent or more by weight of wool or fine animal hairMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other |
| 6203.43.70.10 | Men's (447)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Containing 36 percent or more by weight of wool or fine animal hair › Trousers and breeches |
| 6203.43.70.20 | Boys' (447)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Containing 36 percent or more by weight of wool or fine animal hair › Trousers and breeches |
| 6203.43.70.30 | Shorts (447)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Containing 36 percent or more by weight of wool or fine animal hair |
| 6203.43.75 | Water resistant trousers or breeches (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other |
| 6203.43.75.10 | Ski/snowboard pants (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other › Water resistant trousers or breeches (647) |
| 6203.43.75.90 | Other (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other › Water resistant trousers or breeches (647) |
| 6203.43.90 | OtherMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other |
| 6203.43.90.09 | Designed for use in hospitals, clinics, laboratories or contaminated areas (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other › Other › Trousers and breeches › Men’s |
| 6203.43.90.11 | Other (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other › Other › Trousers and breeches › Men’s |
| 6203.43.90.15 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other › Other › Trousers and breeches › Boys' |
| 6203.43.90.20 | Other (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other › Other › Trousers and breeches › Boys' |
| 6203.43.90.30 | Men's (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other › Other › Shorts |
| 6203.43.90.35 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other › Other › Shorts › Boys' |
| 6203.43.90.40 | Other (647)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Other › Other › Other › Other › Shorts › Boys' |
China export-side line (reference)
- 62034310---阿拉伯裤
- 62034390---其他
Top 3 United States rulings
As of: 2026 HTS Rev.15
3Duty & tax
No preferential agreement with China — the basic / MFN rate applies.
| Line | Description | General | Special | Column 2 |
|---|---|---|---|---|
| 6203.43.01.00 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down | Free | — | 60% |
| 6203.43.03.00 | Water resistant (659) | 7.1% | Free | 65% |
| 6203.43.05 | Other | 14.9% | Free | 76% |
| 6203.43.05.05 | Insulated, for cold weather protection (659) | — | — | — |
| 6203.43.05.10 | Men's (659) | — | — | — |
| 6203.43.05.25 | Imported as parts of playsuits (237) | — | — | — |
| 6203.43.05.50 | Other (237) | — | — | — |
| 6203.43.05.90 | Other (659) | — | — | — |
| 6203.43.09 | Containing 36 percent or more by weight of wool or fine animal hair | 49.6¢/kg + 19.7% | Free | 52.9¢/kg + 58.5% |
| 6203.43.09.10 | Men's (447) | — | — | — |
| 6203.43.09.20 | Boys' (447) | — | — | — |
| 6203.43.09.30 | Shorts (447) | — | — | — |
| 6203.43.11 | Water resistant trousers or breeches (647) | 7.1% | Free | 65% |
| 6203.43.11.10 | Ski/snowboard pants (647) | — | — | — |
| 6203.43.11.90 | Other (647) | — | — | — |
| 6203.43.13 | Other | 27.9% | Free | 90% |
| 6203.43.13.10 | Men's (647) | — | — | — |
| 6203.43.13.15 | Imported as parts of playsuits (237) | — | — | — |
| 6203.43.13.20 | Other (647) | — | — | — |
| 6203.43.13.30 | Men's (647) | — | — | — |
| 6203.43.13.35 | Imported as parts of playsuits (257) | — | — | — |
| 6203.43.13.40 | Other (647) | — | — | — |
| 6203.43.45.00 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down | Free | — | 60% |
| 6203.43.55.00 | Water resistant (659) | 7.1% | Free | 65% |
| 6203.43.60 | Other | 14.9% | Free | 76% |
| 6203.43.60.05 | Insulated, for cold weather protection (659) | — | — | — |
| 6203.43.60.10 | Men's (659) | — | — | — |
| 6203.43.60.25 | Imported as parts of playsuits (237) | — | — | — |
| 6203.43.60.50 | Other (237) | — | — | — |
| 6203.43.60.90 | Other (659) | — | — | — |
| 6203.43.65.00 | Certified hand-loomed and folklore products (647) | 12.2% | Free | 76% |
| 6203.43.70 | Containing 36 percent or more by weight of wool or fine animal hair | 49.6¢/kg + 19.7% | Free | 52.9¢/kg + 58.5% |
| 6203.43.70.10 | Men's (447) | — | — | — |
| 6203.43.70.20 | Boys' (447) | — | — | — |
| 6203.43.70.30 | Shorts (447) | — | — | — |
| 6203.43.75 | Water resistant trousers or breeches (647) | 7.1% | Free | 65% |
| 6203.43.75.10 | Ski/snowboard pants (647) | — | — | — |
| 6203.43.75.90 | Other (647) | — | — | — |
| 6203.43.90 | Other | 27.9% | Free | 90% |
| 6203.43.90.09 | Designed for use in hospitals, clinics, laboratories or contaminated areas (647) | — | — | — |
| 6203.43.90.11 | Other (647) | — | — | — |
| 6203.43.90.15 | Imported as parts of playsuits (237) | — | — | — |
| 6203.43.90.20 | Other (647) | — | — | — |
| 6203.43.90.30 | Men's (647) | — | — | — |
| 6203.43.90.35 | Imported as parts of playsuits (237) | — | — | — |
| 6203.43.90.40 | Other (647) | — | — | — |
Chapter 99 additional duties
at least +12.5%Layers charged on top of the HTS rate above when the goods enter the US. Each layer is shown with its status, as-of date and source.
| Measure | Adds | Ch.99 line | Status · as of · source |
|---|---|---|---|
| Section 301 forced-labor duty (China) (Re-verified 2026-09-15: no change.)12.5% added on top of the tariff rate. | +12.5% | 9903.05.31, 9903.05.43 | in forcecourt challenge pendingAs of: 2026-09-15CBP CSMS #69326983, 23 July 2026 (re-read 2026-09-09) |
| Section 301 China Lists 1-4A (Re-verified 2026-09-15: no change.)only some of the 8-digit lines under this code are in scope (6203.43.03, 6203.43.05, 6203.43.09, 6203.43.11, 6203.43.13, 6203.43.45, 6203.43.55, 6203.43.60, 6203.43.65, 6203.43.70, 6203.43.75, 6203.43.90) — which line the goods take decides whether it is charged.some sub-lines Section 301 List 4A (7.5%)37 of 38 lines: 6203.43.03, 6203.43.05, 6203.43.09, 6203.43.11, 6203.43.13, 6203.43.45 +6 | —not in total | 9903.88.01, 9903.88.02, 9903.88.03, 9903.88.15 | in forceAs of: 2026-09-15HTSUS ch.99 subchapter III U.S. note 20; USTR Section 301 lists |
| IEEPA reciprocal tariff (struck down)no longer collected (as of 2026-09-09). Shown because material published before that date still quotes it. | —not in total | 9903.01, 9903.02 | struck downcourt challenge pendingAs of: 2026-09-09Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. 20 Feb 2026) |
| IEEPA fentanyl duty (China, struck down)no longer collected (as of 2026-02-20). Shown because material published before that date still quotes it. | —not in total | 9903.01 | struck downcourt challenge pendingAs of: 2026-02-20CRS LSB11398, Supreme Court rules against IEEPA tariffs |
| Section 122 balance-of-payments surcharge (expired)no longer collected (as of 2026-07-24). Shown because material published before that date still quotes it. | —not in total | — | expiredcourt challenge pendingAs of: 2026-07-24Section 122 surcharge: imposed 24 Feb 2026, CIT ruling 7 May 2026, expired 24 July 2026 |
| Additional total | at least +12.5% | ||
Caveats
- The total is a floor, not a full estimate: Section 301 China Lists 1-4A (Re-verified 2026-09-15: no change.) could not be quantified from the HS code alone.
- Part of this HS code is in scope and part is not (6203.43.03, 6203.43.05, 6203.43.09, 6203.43.11, 6203.43.13, 6203.43.45, 6203.43.55, 6203.43.60, 6203.43.65, 6203.43.70, 6203.43.75, 6203.43.90) — the 8-digit line the goods actually take decides.
- These layers are defined at the 8- or 10-digit HTS line. An HS6 code (620343) can only give the general picture.
- At least one of these duties is being challenged in court. It is being collected today, but that can change.
- The US$800 de minimis exemption is suspended, so low-value parcels are dutiable too; statutory repeal follows on 2027-07-01.
- Duty is not the whole bill: MPF and (for ocean freight) HMF apply on top, and are not included here.
- Information only, as of 2026-09-15. The HTSUS Chapter 99 notes and CBP CSMS guidance in force on the entry date control — verify with CBP or a licensed customs broker.
De minimis status
US $800 de minimis exemption
Suspended for all countries from 2025-08-29 and made indefinite by CBP interim final rules of 2026-06-24 (non-postal immediately, international mail from 2026-07-24). On 2026-08-13 the Court of International Trade rejected a challenge to the suspension, so it now stands on firmer ground. Statutory repeal follows on 2027-07-01 under the One Big Beautiful Bill Act, and as at the 2026-09-09 re-check no legislation has moved that date. The $100 gift and $200 accompanied-articles exemptions survive. Goods carrying a Chapter 99 duty cannot use the postal informal-entry route.
- Threshold:
- US$800
- Suspended:
- 2025-08-29
- Statutory repeal:
- 2027-07-01
Information, not advice. US additional duties change often and are under litigation. What you actually pay is set by the HTSUS Chapter 99 notes and CBP CSMS guidance in force on the entry date — verify with CBP or a licensed broker.
As of: 2026-09-15
- · The United States has no federal value-added or goods-and-services tax. Customs collects duty and fees only.
- · Merchandise processing fee: 0.3464% of the entered value on formal entries, with a minimum and maximum re-indexed to inflation each fiscal year. For FY2026 (through 2026-09-30) the range is US$33.58 to US$651.50; for FY2027 (from 2026-10-01) it is US$34.58 to US$670.86. Informal entries pay a flat amount instead — US$2.77, 8.30 or 12.45 in FY2027.
- · Harbor maintenance fee: 0.125% of the value on cargo arriving by vessel.
- · State sales or use tax may apply to the onward sale or use of the goods and is administered by state revenue departments, not by CBP.
- · Chapter 99 additional duties are added to the ordinary rate. As of 2026-09 that means Section 232 measures and the Section 301 forced-labour action effective 2026-07-24; the Section 122 surcharge ended on 2026-07-24. Verify what applies on the entry date.
Landed-cost estimate
- Duty rate used(0%–27.9%)
- 7.1%
- Customs value
- —
- Duty
- —
- Additional duty (Ch.99) (≥ 12.5%)
- —
- Federal VAT / GST
- —
- Estimated total
- —
A rough estimate. The real amount depends on valuation, classification and origin determination.
The rate differs between the tariff lines under this HS6. Re-check once the line is fixed. calculator uses 6203.43.03.00 at 7.1%
As of: 2026 HTS Rev.15
4Requirements
No destination import-rule code is recorded against this HS6. The regimes below come from the regulatory-regime table; re-check once the tariff line is fixed.
- FTC textile fibre / care labelling + CBP origin marking
Textiles need fibre content, country of origin, an RN/company identity and a care label. No pre-clearance approval is required.
- Agency:
- FTC
Agencies involved
- U.S. Customs and Border Protection (CBP)Clears imports, assesses duty and fees, and enforces other agencies' requirements at the bordercbp.gov
- U.S. International Trade CommissionPublishes the Harmonized Tariff Schedule of the United States, including the Chapter 99 additional-duty provisionshts.usitc.gov
- U.S. Food and Drug Administration (FDA)Food, drugs, medical devices, cosmetics; Prior Notice and MoCRA registration and listingfda.gov
- USDA Animal and Plant Health Inspection Service (APHIS)Plant and animal products, permits and phytosanitary requirementsaphis.usda.gov
- Federal Communications Commission (FCC)Radio-frequency devices and equipment authorisationfcc.gov
- Consumer Product Safety Commission (CPSC)Consumer products and children's product certificationcpsc.gov
As of: 2026-08-27
5Documents
China export documents
- Export goods declaration (出口货物报关单)
- Issued by:
- Consignor or an entrusted customs broker, filed through the Single Window
- When:
- Before the goods are loaded
Cross-border e-commerce exports use dedicated supervision codes such as 9610, 9710 and 9810.
Official page - Commercial invoice and packing list
- Issued by:
- Exporter
- When:
- With the declaration
Description, specification, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from them.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier or freight forwarder
- When:
- Issued after loading
Used for settlement and for the buyer to take delivery, and forms part of the export refund evidence.
Official page - Export licence or dual-use item and technology export licence
- Issued by:
- Ministry of Commerce and its authorised issuing bodies
- When:
- Before declaration, for controlled or licensed goods
Dual-use items require end-user and end-use checks, and some items sit on their own dedicated control lists.
Official page - Export inspection and quarantine documents
- Issued by:
- Customs
- When:
- Completed before declaration, for goods on the statutory inspection catalogue
Includes sampling, inspection, quarantine treatment and the corresponding certificates.
Official page - Certificate of origin
- Issued by:
- Customs or the China Council for the Promotion of International Trade (CCPIT)
- When:
- When the buyer claims a preferential rate at destination
Covers RCEP and Korea-China FTA certificates, ECFA certificates for early harvest goods going to Taiwan, and ordinary certificates of origin.
Official page - Customs brokerage agreement
- Issued by:
- Exporter and customs broker
- When:
- Before entrusting the broker
Sets out each party's declaration responsibilities and the scope of the authorisation.
Official page - Export VAT refund documents
- Issued by:
- Exporter
- When:
- After the goods are declared for export and payment is received
Special VAT invoices or purchase documents, export declaration data and the receipt of foreign exchange.
Official page - Booking note or shipping order
- Issued by:
- Carrier or freight forwarder
- When:
- Obtained after booking
The basis on which goods enter the customs supervision area and are loaded.
Official page
United States import documents
- CBP Form 3461, Entry/Immediate Delivery
- Issued by:
- U.S. Customs and Border Protection
- When:
- At or before arrival, filed electronically in ACE
The release document. It may generally be filed up to five days before arrival.
Official page - CBP Form 7501, Entry Summary
- Issued by:
- U.S. Customs and Border Protection
- When:
- Within 10 working days of release
Carries the HTSUS classification, value and duty calculation. Duty may be paid entry by entry or on a periodic monthly statement.
Official page - Commercial invoice
- Issued by:
- Seller or exporter
- When:
- With the entry
Should identify buyer and seller, describe the goods, and state quantity, unit and total price, currency, terms of sale and country of origin.
Official page - Packing list
- Issued by:
- Seller or exporter
- When:
- With the entry
Carton-level contents, weights and marks, used during examination.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier or freight forwarder
- When:
- Issued at loading
Evidence of the contract of carriage and of the right to take delivery.
Official page - Importer Security Filing (ISF 10+2)
- Issued by:
- Importer or its agent
- When:
- At least 24 hours before the cargo is loaded onto the vessel
Ocean cargo only. It does not apply to air, truck or rail shipments.
Official page - Customs bond, single transaction or continuous
- Issued by:
- Surety licensed by the U.S. Treasury
- When:
- In place before the entry is filed
Required for formal entries and for the new postal informal entry process.
Official page - Free trade agreement claim of origin
- Issued by:
- Exporter, producer or importer
- When:
- Held at the time the claim is made
For Korean-origin goods, KORUS uses self-certification with no prescribed form; the claim is made on the entry using the special program indicator KR. Taiwan and mainland China have no free trade agreement with the United States.
Official page - Partner government agency data
- Issued by:
- FDA, USDA, FCC, CPSC, EPA and others
- When:
- With the entry
Examples: FDA Prior Notice for food, cosmetic facility registration and product listing under MoCRA with a named U.S. responsible person, FCC declarations for radio-frequency devices, CPSC certificates for children's products.
Official page
6Procedure
- Pre-loading filingsThe importer or its agent files the Importer Security Filing (ISF 10+2) at least 24 hours before the cargo is loaded onto the vessel, and the carrier files its advance cargo manifest on the same 24-hour timeline.
- Entry filingCBP Form 3461 is filed in ACE, generally up to five days before arrival. Entry must be made within 15 calendar days of arrival, otherwise the goods are moved to a General Order warehouse.
- Review, examination and agency holdsCBP may select the shipment for document review, X-ray or a physical examination, and a partner government agency such as FDA, USDA or CPSC may place its own hold.
- ReleaseOnce CBP and any agency holds are cleared, the goods are released and may leave the port.
- Entry summary and paymentCBP Form 7501 is filed within 10 working days of release with duty, merchandise processing fee and harbor maintenance fee, paid entry by entry or on a periodic monthly statement.
- LiquidationCBP fixes the final duty at liquidation, normally within 314 days of entry. Post-summary corrections and protests have their own separate deadlines.
- Advance manifestThe air carrier transmits its advance cargo information before arrival. The Importer Security Filing does not apply to air cargo.
- Entry filingCBP Form 3461 is filed in ACE, commonly before the aircraft lands, so that release can follow shortly after arrival.
- Review and agency holdsCBP and partner government agencies review the entry and may examine the shipment at the airport cargo facility.
- Release and deliveryAfter release the goods leave the bonded air cargo facility.
- Entry summary and liquidationCBP Form 7501 and duty follow within 10 working days of release, then liquidation as for ocean cargo.
- Advance dataThe express consignment operator or the postal operator transmits shipment data to CBP before arrival.
- EntrySince 2026-06-24 low-value goods can no longer be released from the manifest. Express shipments are entered as informal entries, normally Entry Type 11, and anything above US$2,500 requires a formal entry.
- Mail shipmentsSince 2026-07-24 mail shipments valued at US$2,500 or less and classifiable in HTSUS chapters 1 to 97 may use the postal informal entry process, filed by a licensed customs broker or by the owner or purchaser, with a basic importation and entry bond in place.
- Duty assessment and paymentDuty and fees are calculated on the declared value. Express operators normally advance the duty and bill the buyer; under the postal process duty is due no later than the 7th day of the month following the package's arrival.
- Agency screening and deliveryFood, cosmetics, drugs, radio devices and children's products still require their agency data, and goods subject to quota, antidumping or countervailing duties, Chapter 98 or 99 duties, or a free trade agreement claim are excluded from the postal informal process.
- Declaration on arrivalTravellers declare everything acquired abroad, on CBP Form 6059B or its electronic equivalent, and answer the CBP officer's questions at the port of entry.
- Personal exemptionsReturning U.S. residents generally have a personal exemption of US$800. Non-residents' accompanied personal and household articles of US$200 or less remain exempt under 19 U.S.C. 1321(a)(2)(B).
- Commercial merchandiseGoods carried for resale are not covered by a personal exemption. They require an informal or formal entry like any other import, and partner government agency rules still apply.
- PaymentDuty on declared goods above the exemption is paid at the port of entry before the traveller leaves the customs area.
Show China export-side steps
- Registration and preliminary checksComplete customs registration and any export refund registration; look up the regulatory conditions and refund rate for the commodity code to see whether a licence or statutory inspection applies.
- Book, prepare and obtain permitsBook with the carrier and obtain the shipping order, complete packing and marks, and obtain the export licence, dual-use licence and export inspection where required.
- DeclarationThe export declaration is filed through the Single Window after the goods have entered the customs supervision area and at least 24 hours before loading (GACC Decree 277, art. 7). The consignor may file directly or appoint a registered customs broker.
- Examination and inspectionComply with customs examination, and complete the inspection and quarantine procedure for goods on the statutory catalogue.
- Release and departureAfter release the goods are loaded and depart; collect the bill of lading and the declaration close-out data.
- Settlement and refundReceive payment and file the export VAT refund claim. The documents and the declaration data have to match.
7Difficulty
Score: 0.29
A signal derived from public data, not advice.
Why this reading
- regime[FTC] FTC textile fibre / care labelling + CBP origin markingTextiles need fibre content, country of origin, an RN/company identity and a care label. No pre-clearance approval is required.ftc.gov2026-09-07
- ambiguityClassification is contested — 724 US rulings split across 25 subheadings.rulings.cbp.gov2026-09-07
- timingSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which raises the difficulty of small consignments.federalregister.gov2026-09-07
Components
| Import requirements | 0.00 | No PGA flag mapped at chapter or heading level (heuristic map). cbp.gov |
|---|---|---|
| Classification ambiguity | 0.91 | US rulings: 724, spread over 25 subheadings rulings.cbp.govUS CROSS: 724 rulings, 63% of them decided on more than one line · 74 other HS6 codes examined in the same cases rulings.cbp.gov |
| Regulatory regime | 0.15 | FTC textile fibre / care labelling + CBP origin marking ftc.gov |
As of: 2026-09-07
8Cases
Rulings held:Korea 12United States 724Taiwan 0China —
Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.
United States rulings (destination)
Showing the 10 most recent of 724 held
- NYThe tariff classification of men’s and women’s garments from ChinaDecided line: 6104.63.2006, 6203.43.9011, 9903.01.24, 9903.01.25, 9903.88.15Date: 2025-09-23Reference: N353273
- NYThe tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of men’s garments from GuatemalaDecided line: 6203.33.2010, 6203.43.9011, 6211.33.9054, 9822.05.11Date: 2024-06-18Reference: N340250
- NYThe tariff classification of men’s mountain bike pants from VietnamDecided line: 6203.43.7590, 6203.43.9011Date: 2024-05-03Reference: N336113
- NYThe tariff classification of men’s inmate garments from Mexico and El SalvadorDecided line: 6203.43.9011, 6211.33.9044Date: 2023-10-11Reference: N335404
- NYThe tariff classification of scrub tops and trousers from PakistanDecided line: 6203.43.9009, 6211.33.9042Date: 2023-08-21Reference: N334667
Show 5 more
- NYThe tariff classification of men’s trousers from ChinaDecided line: 6203.43.9011, 9903.88.15Date: 2023-08-18Reference: N334666
- NYThe tariff classification of a pair of men’s shorts from VietnamDecided line: 6203.43.9030Date: 2022-05-09Reference: N325467
- HQApplication for Further Review of Protest No. 1303-20-102061; Tariff classification of men’s and boys’ garments.Decided line: 6203.43.90, 6205.30.20Date: 2022-01-31Reference: H312047
- NYThe tariff classification of men’s trousers from PakistanDecided line: 6203.43.9010Date: 2022-01-05Reference: N323309
- NYThe tariff classification of men’s woven shorts from VietnamDecided line: 6203.43.9030Date: 2021-06-03Reference: N319657
China rulings (origin)
No public classification-ruling corpus exists for China, so there is nothing to show.
Show rulings from other countries (12)
- KR관세평가분류원Boys' trousers of synthetic fibres, woven; K's stretch warm lined jogger pants; 442493(14-02) / 05121F041B- 합성섬유제(나일론 86%, 폴리우레탄 14%) 직물로 만든 긴바지(전면은 트임이 없으나 전면 부분이 왼편이 오른편 위로 잠긴 형태로 박음질 되어 있고, 허리에는 웨이스트 밴드가 있으며 밑단은 발목 아래까지 내려오는 구조) - 신청물품 이미지Decided line: 6203430000Date: 2022-01-14Reference: CLIP-0072022000144
- KR관세평가분류원Men's trousers of synthetic fibres; 나일론기어팬츠(3D CUT)/434843(11-05)/ 05321H030A- 폴리아미드(96%)와 엘라스틴(4%)이 혼방된 직물로 만든 흑색계 남성용 긴바지(앞면은 슬라이드파스너로 부분 개폐되고 왼편이 오른편 위로 잠기도록 디자인 되어 있으며 허리를 조일 수 있는 탄성밴드와 벨트가 있고, 밑단은 발목까지 내려오는 형태임) - 물품이미지Decided line: 6203430000Date: 2021-04-20Reference: CLIP-0072021001502
- KR관세평가분류원Men's trousers of synthetic fibres, woven ; 18FW BANDING WOOL SLACKS BLACK양모(50%), 나일론(30%) 및 폴리에스테르(20%)가 혼방된 직물로 만든 흑색 남성용 긴 바지(전면은 슬라이드 파스너로 부분개폐되고, 전면 부분은 왼편이 오른편 위로 잠기도록 디자인되어 있으며, 탄성밴드와 끈으로 조일 수 있고, 밑단은 발목까지 내려옴) - 물품 사진Decided line: 6203430000Date: 2020-01-31Reference: CLIP-0072020000422
- KR관세평가분류원Men's trousers of synthetic fibres, woven ; 19SS CROPPED CHECK SLACK BROWN폴리에스테르(75%)와 레이온(25%)이 혼방된 직물로 만든 갈색계 남성용 긴 바지(전면은 슬라이드 파스너로 부분개폐되고, 전면 부분은 왼편이 오른편 위로 잠기도록 디자인되어 있으며, 탄성밴드와 끈으로 조일 수 있고, 밑단은 발목까지 내려옴) - 물품 사진Decided line: 6203430000Date: 2020-01-31Reference: CLIP-0072020000423
- KR관세평가분류원Men's shorts of synthetic fibres, woven; MEN'S NYLON SWIM SHORT; MSZ2PH1211A합성섬유(폴리에스테르 100%)제의 직물로 만든 남성용 반바지(허리 부분은 고무줄과 허리끈으로 조이며, 측면과 뒷면에 주머니가 있고 내부에 팬티 형태의 망이 봉제되어 있으며, 전면에 오프닝이 없으나 왼편이 오른편 위에 잠기는 형태의 재봉선이 있음) - 신청물품 이미지Decided line: 6203430000Date: 2019-09-18Reference: CLIP-0072019003828
- KR관세평가분류원Men's trousers of synthetic fibres ; MT-261 ; PR.CHNA합성섬유제의 직물로 만든 남색계열 남성용 긴바지(전면은 슬라이드 파스너로 개폐되고 전면 부분이 왼편이 오른편 위로 잠기도록 디자인되어 있으며, 내부에는 충전재가 있고 밑단은 발목까지 내려오는 구조로 탄성밴딩이 되어 있음)Decided line: 6203430000Date: 2019-02-28Reference: CLIP-0072019000823
- KR관세평가분류원Boy`s trousers of synthetic fibres; UKPV7301폴리에스터 75%, 레이온 19%, 폴리우레탄 6%로 혼방된 직물로 만든 소년용 7부 바지(전후면에 트임이 없고 허리부분에는 탄성밴드로 처리되어 있으며, 전면에 왼편이 오른편 위로 잠기는 것처럼 보이도록 박음질 되어 있음)Decided line: 6203430000Date: 2017-06-23Reference: CLIP-0072017003837
- KR관세평가분류원Men's trousers of synthetic fibres; LF-PT06; PR.CHNA합성섬유제 직물로 만든 황색계 남성용 긴바지(전면은 슬라이드파스너와 훅으로 부분개폐되고, 전면 잠김부분이 왼편이 오른편 위로 잠기도록 디자인되어 있으며, 허리에 길이조절이 가능한 벨트가 있고, 밑단은 발목까지 내려오는 형태) - 용도 : 남성용 긴바지Decided line: 6203430000Date: 2016-01-06Reference: CLIP-0072016000025
- KR관세평가분류원Men's trousers; LM904D701; VIETNAM합성섬유 직물제 뒷면에 기모가공된 합성섬유 편물을 보강한 것으로 만든 남성용 긴바지(전면이 슬라이드파스너와 후크로 부분 개폐되고 왼편이 오른편 위로 잠기도록 디자인되어 있으며, 밑단이 발목 아래까지 내려오는 의류) - 용도: 등산용 바지Decided line: 6203430000Date: 2014-08-26Reference: CLIP-0072014004544
- KR중앙관세분석소Men's trousers; MENS COMPRESSOR PANTS; PR.CHNA합성섬유제 직물로 제조된 남성용 긴바지로서 허리부분 옆라인에 지퍼가 있어 완전분리가 가능하고 전면에 앞트임(지퍼), 신축성 허리밴드 처리 및 밑단에 조임장치 등으로 디자인된 것으로 내부에 패딩이 충전된 방한용으로 사용되는 것Decided line: 6203430000Date: 2008-12-03Reference: CLIP-0082008001411
- KR관세평가분류원품명 : Mens trousers ; KPP-976. 모델,규격 : KPP-976, 호칭:36(2EL)가. 물품설명(성상)@§ ㅇ제시자료@§ -성분 : Polyester 93%, PU 7%@§ -기능 : 방습 콘트롤에 의한 부드러운 촉감과 가벼운 중량이 등산용에 @§적합함.@§ ㅇ앞주머니 4개, 뒷주머니 2개@§ ㅇ웨빙 벨트가 있으며, 앞면은 슬라이드 파스너와 훅(hook)이 있어 개폐 @§가능.@§ ㅇ앞면은...Decided line: 6203430000Date: 2005-01-25Reference: CLIP-0072005871586
- KR중앙관세분석소Trouser parts,unassembled;For making men's trousers;Piece of cutting textile fabric(polyester 65%,cotton 35%) 9 pieces;KOREA폴리에스테르사와 면으로 제직된 평직물의 원단을 남성용 바지를 만들기 위하여 각 부위별 형태에 맞게 재단한 것Decided line: 6203430000Date: 2001-06-26Reference: CLIP-0082001813352
Sources: Federal Register: Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network · Federal Register: Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process · Federal Register: Notice of Implementation of Executive Order 14324, Suspending Duty-Free De Minimis Treatment for All Countries · CBP Form 7501, Entry Summary (revision 02/26) · CBP: Importer Security Filing (10+2) · Harmonized Tariff Schedule of the United States · Supreme Court of the United States: Learning Resources, Inc. v. Trump (No. 24-1287) · FDA: Registration and Listing of Cosmetic Product Facilities and Products · Federal Register: Proclamation 11012, Imposing a Temporary Import Surcharge (Section 122; terminated 2026-07-24) · Federal Register: Notice of Actions in Section 301 Investigations — forced labour (60 economies, effective 2026-07-24) · Federal Register: Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 (CBP) · eCFR: 19 CFR 141.5 — time limit for entry (15 calendar days after landing) · China International Trade Single Window · GACC online service guide: enterprise registration and declaration · General Administration of Customs of China · Ministry of Commerce of China · State Taxation Administration: export VAT refund · China Council for the Promotion of International Trade · State Council: Regulations on the Export Control of Dual-Use Items (State Council Decree 792, in force 2024-12-01) · MOFCOM: 2026 Catalogue of Dual-Use Items and Technologies Subject to Import and Export Licensing (MOFCOM/GACC Announcement 2025 No. 91) · State Council Gazette: Provisions on the Declaration of Import and Export Goods (GACC Decree 277, in force 2025-05-01) · Ministry of Finance, Tariff Department: Tariff Law of the People's Republic of China (in force 2024-12-01) · China MOJ — Regulations for the Implementation of the Import and Export Commodity Inspection Law (State Council Order 447, rev. 2013), Art. 3 on the inspection catalogue
I am a: Forwarder — Changes which blocks are emphasised